HAL Id: halshs-02415470 https://halshs.archives-ouvertes.fr/halshs-02415470 Preprint submitted on 17 Dec 2019 HAL is a multi-disciplinary open access archive for the deposit and dissemination of sci- entifc research documents, whether they are pub- lished or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la difusion de documents scientifques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. Follow the money! Combining household and frm-level evidence to unravel the tax elasticity of dividend Laurent Bach, Antoine Bozio, Brice Fabre, Arthur Guillouzouic, Claire Leroy, Clément Malgouyres To cite this version: Laurent Bach, Antoine Bozio, Brice Fabre, Arthur Guillouzouic, Claire Leroy, et al.. Follow the money! Combining household and frm-level evidence to unravel the tax elasticity of dividend. 2019. halshs-02415470